Article 238 octies
I. - Capital gains realised up to a date to be set by decree (1), but no earlier than 1 January 1972, by companies subject to income tax as industrial and commercial profits or corporation tax, on the…
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Showing 3381–3390 of 4640 articles for “Art. BOI-ENR-DMTOM-40-30 n° 80”
I. - Capital gains realised up to a date to be set by decree (1), but no earlier than 1 January 1972, by companies subject to income tax as industrial and commercial profits or corporation tax, on the…
Specifically designated commercial courts hear, where the debtor is engaged in a commercial or craft activity:1° Safeguard, receivership and compulsory liquidation proceedings referred to in Book VI,…
I. - Notwithstanding article R. 214-32-29, a general-purpose professional fund may invest :1° Up to 50% of its assets in units or shares referred to in 3° of I of article L. 214-24-55 of the same coll…
…under…
As an exception to Article 568, in the overseas departments, from 1 January 2019 only persons who are qualified traders and hold a licence granted on behalf of the department by the president of the d…
The authorisation referred to in Article L. 6122-1 is subject to compliance with commitments relating, on the one hand, to the expenditure to be borne by the health insurance scheme or to the volume o…
The tasks carried out in separate units by the City of Paris' public social and health establishment, known as the "reception and hospital care centre" and located in Nanterre, include :1° The recepti…
I.-The provisions of the articles mentioned in the left-hand column of the following table shall apply in the Wallis and Futuna Islands, subject to the provisions of II, in the wording indicated in th…
…company mentioned in b of 4° of III of Article 44 quaterdecies.The rate of this allowance is set at 80% of the tax base for property tax on built-up properties.IV. - (repealed)V. - In the event of a c…
The issues of securities governed by article L. 228-91, which are equity securities giving access to other equity securities or giving entitlement to the allotment of debt securities, and issues of se…
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